The accounting records of Nettle Distribution show the following assets and liabilities as of December 31 for Year 1 and Year 2. December 31 Cash Accounts receivable Office supplies Office equipment Trucks Building Land Accounts payable Note payable Year 1 $ 53,260 28,910 4,560 139,990 54,780 0 0 76,005 0 Year 2 $ 10,087 22,666 3,340 149, 116 63,780 182,613 45,569 37,697 128, 182 - Compute the Year 2 year-end debt ratio.